CESTAT Rulings
CESTAT Delhi sets aside lower authority’s order sustaining demand holding that free supply of cement would be included in taxable value finding that SC decision in Bhayana Builders has been dist
...View More CESTAT finds computation of liability of a contractor by Assistant Commissioner on 100% of turnover value under works contract service without giving any abatement as “illegal and irresponsible
...View More CESTAT Mumbai sets-aside order for recovery with interest for alleged non-receipt of ‘inputs’ in excess of tolerance margin, opining that, “It is only by adverse presumption that the
...View More CESTAT Ahmedabad remands matter to Adjudicating Authority (AA) to determine whether products of Indian Oil Corporation (IOCL/assessee) can be considered as “Kerosene“ for the purpose of Ex
...View More CESTAT Chennai allows assessee’s application for re-credit of service tax paid under RCM on account of annulment of contract entered with overseas company, holds that, “the rejection of re
...View More CESTAT Mumbai rules that classification of chemical fertilizer ‘yaravita zintrac' (zinc oxide suspension concentrate) cannot be altered based on the concentration of ‘micronutrient’
...View More CESTAT Chennai holds that CENVAT Credit Rules, 2004 (CCR) does not restrict or bar a Special Economic Zone (SEZ) unit to file refund claim of unutilized credit under Rule 5 of CENVAT Credit Rules, 200
...View More CESTAT Chennai allows refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid during GST regime for import made pre June 2017 under advance authorization scheme (AA); To regularise
...View More CESTAT Ahmedabad sets-aside appropriation of sanctioned rebate towards recovery of penalty and interest corresponding to a confirmed demand during the period when the demand was impugned before the Tr
...View More CESTAT Ahmedabad rules that TCS amount is not an additional consideration flowing from the buyer to the seller (assessee-manufacturer) as per 6 of Central Excise Valuation Rules, 2000 but the same is
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